Second cyclegraduates in Economics, Consultancy and Accounting have achieved the learningoutcomes set out in the various learning areas and possess multidisciplinaryknowledge allowing them to have a command (in national and internationalcontexts) of:
- accounting and auditing principles, standards for the preparation ofsustainability financial statements and information characterising non-financialstatements;
- methods of financial statement analysis and the main methods ofeconomic-quantitative determinations conducted in extraordinary finance andextraordinary management operations;
- commercial law, with particular reference to the topics of company law,business crisis and tax law;
- knowledge of the English language to at least CEFR level B2.
These competencies are achieved in the course units laid down in thecurriculum, which can be grouped into four common learning areas: (1) businessarea and (2) legal-economic area.
For the business area, there is a set of lectures focusing mainly on themeasurement of financial and non-financial results of companies (in particularon international accounting standards applicable to the preparation of annualfinancial statements, principles and standards applicable in the preparation ofsustainability reports, valuations at the time of divestment and the relatedextraordinary financial statements, and on the preparation of business plans).The legal-economic area emphasises topics of relevance to professionals:commercial law, procedural tax law, business crisis law and internationaltaxation.
In addition, there is a further area of cognitive specialisation that allowsthe acquisition of additional skills for the professional profiles, withlearning activities comprising: apprenticeships; workshops and electivesubjects; it should be noted that workshops are in any case compulsory forthose who do not undertake the curricular internship - at least four are runannually. Finally, it should be considered that through this area ofspecialisation, with modifications and extensions of elective course units andworkshops, the necessary flexibility of the learning process of the profiles ismade possible.
Admission to thesecond cycle degree/two year master in Economics, Consultancy and Accountingrequires possession of a bachelor's degree or three-year university diploma, orany other degree obtained abroad, recognised as suitable.
Additionally,candidates must meet the curricular requirements and pass the assessment ofpersonal knowledge and skills.
Curricula requirements
Admission to the second cycle degree/two year master in Economics, Consultancy and Accounting is subject to the possession of:
· a three-year 1st cycle degree under D.M no. 270/2004in classesL18 or L33
or
· a three-year degree under D.M. no. 509/1999 in classes17 or 28
or
· afour-year degree in Economics and Business or Business and Economics
For candidatesholding a foreign qualification or a four-year degree from the previousfour-year degree programme system, a committee will evaluate, through a processwhich may include an interview, whether their foreign qualification orfour-year degree meets the curricular requirements for those holding an Italianqualification under the current regulations.
Assessment of personal competencies and skills
Admission to the master's degree programme requirescandidates to pass an assessment of personal competencies that will be heldaccording to the methods defined in the “Admission Methods” section.
Assessment of knowledge and language skills
Admission to theprogramme is subject to the possession of Italian language skills to at least CEFR level B1.